Administrative Costs of Taxation in the Slovak Republic
Administrative Costs of Taxation in the Slovak Republic

Author(s): Ladislav Pompura
Subject(s): Public Administration, Government/Political systems, Political economy, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Tax, taxation; administrative costs; Slovakian tax system;
Summary/Abstract: Administrative costs of taxation are for many years investigated by the economic theory and practice. They are connected with the principle of effectiveness of taxation and the goal for any state is to collect taxes relatively as cheap as possible. The goal of this paperis to present our data about the administrative costs of taxation in Slovakia and to compare results with the situation in other developed countries. We decided to use the already existing and tested Czech methodology to calculate results, to be able to obtain comparable data. Our results suggest that the administrative costs of taxation in Slovakia, expressed by the percentage of costs to tax revenues, are higher than in almost all comparable countries – some actions to improve this situation would be necessary.

• Details
• Contents